In a large bowl, beat the softened butter and sugar together until smooth and creamy. This step helps achieve a light, melt-in-your-mouth texture.

Crack in the egg, then add the vanilla extract, blending until fully incorporated.

In another bowl, combine the flour, baking powder, and salt, stirring to evenly distribute the ingredients.

Slowly mix the dry ingredients into the wet mixture, stirring just until a soft dough forms. Avoid overworking the dough to keep the cookies delicate.

Wrap the dough in plastic wrap and refrigerate for at least 30 minutes—this makes it easier to roll out and prevents excessive spreading.

Set your oven to 350°F (175°C) and get a baking sheet ready by covering it with parchment paper or a non-stick mat.

Lightly flour a clean surface, then roll out the dough to about ¼-inch thick for even baking.

Use a round cutter or the rim of a glass to cut out circles, then gently transfer them onto the prepared baking sheet, leaving a bit of space between each.

Slide the tray into the oven and bake for around 8–10 minutes, just until the edges are firm but not browned.

Let the cookies rest on the tray for a minute or two before carefully placing them on a wire rack to cool completely.

In a small bowl, whisk together powdered sugar, milk, and vanilla extract until the icing reaches a smooth, pourable consistency. Add extra milk, a teaspoon at a time, if needed.

Using a spoon or an offset spatula, spread a thin layer of icing over each cookie.

For the web effect, take melted dark chocolate or black cocoa icing and pipe three or four circles over the icing.

While the icing is still wet, drag a toothpick from the center outward at equal intervals to create a delicate web pattern.

Let the cookies sit undisturbed until the icing has completely dried, ensuring a polished finish.